Operating deficit
Reported annual operating expenditure exceeded revenue excluding capital transfers. This financial pressure is distinct from proof of service failure.
Municipality directoryEvidence note 01
2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18 2016/17 2015/16 2014/15 2013/14 2012/13 2011/12 2010/11
North West / B / NW375
Moses Kotane
A closer look at the financial evidence behind your local government.
Reported expenditureR 1,2B2023/24
Reported revenueR 1,1BRevenue is not necessarily cash collected
Maintenance ratio1,632%Repairs and maintenance relative to the asset base
Cash coverage14,783 monthsLiquidity indicator
Historical context
Follow the financial trajectory.
Revenue & expenditure
Nominal ZAR · Financial-year endView exact figures
| Financial year | Expenditure | Revenue |
|---|---|---|
| 2022/23 | R 1B | R 975M |
| 2023/24 | R 1,2B | R 1,1B |
| 2024/25 | R 1,3B | R 1,1B |
Maintenance over time
View exact figures
| Financial year | Maintenance ratio |
|---|---|
| 2022/23 | 1,613% |
| 2023/24 | 1,632% |
| 2024/25 | 1,995% |
Where expenditure goes
Eight largest reported categories are shown individually. All remaining reported categories are summed as “Other”; the exact data table lists each source category.
View exact figures
| Category | Expenditure |
|---|---|
| Water Distribution | R 252 083 512,00 |
| Finance | R 209 653 034,00 |
| Water Treatment | R 199 439 825,00 |
| Mayor and Council | R 92 283 794,00 |
| Solid Waste Removal | R 56 410 817,00 |
| Recreational Facilities | R 48 948 806,00 |
| Administrative and Corporate Support | R 44 524 224,00 |
| Electricity | R 41 905 974,00 |
| Roads | R 38 067 024,00 |
| Sewerage | R 28 756 791,00 |
| Civil Defence | R 25 182 683,00 |
| Municipal Manager, Town Secretary and Chief Executive | R 23 624 676,00 |
| Fleet Management | R 23 293 514,00 |
| Information Technology | R 21 336 211,00 |
| Human Resources | R 17 508 253,00 |
| Community Halls and Facilities | R 17 414 373,00 |
| Police Forces, Traffic and Street Parking Control | R 12 994 744,00 |
| Street Lighting and Signal Systems | R 11 021 554,00 |
| Economic Development/Planning | R 10 454 086,00 |
| Asset Management | R 9 391 728,00 |
| Supply Chain Management | R 7 167 492,00 |
| Corporate Wide Strategic Planning (IDPs, LEDs) | R 6 620 797,00 |
| Project Management Unit | R 5 791 249,00 |
| Governance Function | R 5 473 599,00 |
| Agricultural | R 3 806 614,00 |
| Tourism | R 3 234 902,00 |
| Museums and Art Galleries | R 3 036 439,00 |
| Legal Services | R 2 506 102,00 |
| Town Planning, Building Regulations and Enforcement, and City Engineer | R 2 311 665,00 |
| Libraries and Archives | R 2 074 076,00 |
| Media Services | R 1 555 391,00 |
| Risk Management | R 1 138 163,00 |
| Disaster Management | R 1 106 786,00 |
| Cemeteries, Funeral Parlours and Crematoriums | R 321 476,00 |
Reporting & compliance
The audit record.
Qualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceQualified
Source link unavailableDisclaimer of opinion
Audit evidenceDisclaimer of opinion
Audit evidenceQualified
Audit evidenceQualified
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceUnqualified - Emphasis of Matter items
Audit evidenceQualified
Audit evidenceDisclaimer of opinion
Audit evidenceAn audit opinion assesses financial reporting and compliance. It does not certify service delivery or rule out all wrongdoing.
Trace each indicator
The evidence behind the view.
| Indicator | Reported value | What it tells you | Evidence |
|---|---|---|---|
| Repairs and maintenance | 1,632% | Audited annual repairs divided by reported property, plant, equipment and investment property. Reference 8%; ratios outside 0–100% need source review. | |
| Cash coverage | 14,783 months | Year-end cash divided by one twelfth of audited annual operating expenditure. Reference 3 months. | |
| Operating balance | -17,121% | Revenue excluding capital transfers minus operating expenditure, divided by that revenue. |